New class of assets for the purposes of roll-over relief etc2.

(1)

Section 155 of the Taxation of Chargeable Gains Act 19924 (relevant classes of assets for the purposes of roll-over relief) is amended as follows.

(2)

After Class 7 insert—

“CLASS 7A

Payment entitlements under the single payment scheme (that is, the scheme of income support for farmers in pursuance of Title III of Council Regulation (EC) No. 1782/2003).”.